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Free State And Federal Tax Returns

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Free State And Federal Tax Returns

Free state and federal tax returns Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Free state and federal tax returns However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Free state and federal tax returns If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Free state and federal tax returns Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Free state and federal tax returns Also include any state and local general sales taxes paid for a leased motor vehicle. Free state and federal tax returns Do not include sales taxes paid on items used in your trade or business. Free state and federal tax returns To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Free state and federal tax returns You must keep your actual receipts showing general sales taxes paid to use this method. Free state and federal tax returns Refund of general sales taxes. Free state and federal tax returns   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Free state and federal tax returns If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Free state and federal tax returns But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Free state and federal tax returns See Recoveries in Pub. Free state and federal tax returns 525 for details. Free state and federal tax returns Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Free state and federal tax returns You may also be able to add the state and local general sales taxes paid on certain specified items. Free state and federal tax returns To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Free state and federal tax returns If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Free state and federal tax returns State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Free state and federal tax returns ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Free state and federal tax returns   1. Free state and federal tax returns Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Free state and federal tax returns $     Next. Free state and federal tax returns If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Free state and federal tax returns Otherwise, go to line 2       2. Free state and federal tax returns Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Free state and federal tax returns Enter -0-                   Yes. Free state and federal tax returns Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Free state and federal tax returns $       3. Free state and federal tax returns Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Free state and federal tax returns Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Free state and federal tax returns Enter your local general sales tax rate, but omit the percentage sign. Free state and federal tax returns For example, if your local general sales tax rate was 2. Free state and federal tax returns 5%, enter 2. Free state and federal tax returns 5. Free state and federal tax returns If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Free state and federal tax returns (If you do not know your local general sales tax rate, contact your local government. Free state and federal tax returns ) 3. Free state and federal tax returns . Free state and federal tax returns       4. Free state and federal tax returns Did you enter -0- on line 2 above?             No. Free state and federal tax returns Skip lines 4 and 5 and go to line 6             Yes. Free state and federal tax returns Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Free state and federal tax returns For example, if your state general sales tax rate is 6%, enter 6. Free state and federal tax returns 0 4. Free state and federal tax returns . Free state and federal tax returns       5. Free state and federal tax returns Divide line 3 by line 4. Free state and federal tax returns Enter the result as a decimal (rounded to at least three places) 5. Free state and federal tax returns . Free state and federal tax returns       6. Free state and federal tax returns Did you enter -0- on line 2 above?             No. Free state and federal tax returns Multiply line 2 by line 3   6. Free state and federal tax returns $     Yes. Free state and federal tax returns Multiply line 1 by line 5. Free state and federal tax returns If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Free state and federal tax returns Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Free state and federal tax returns $   8. Free state and federal tax returns Deduction for general sales taxes. Free state and federal tax returns Add lines 1, 6, and 7. Free state and federal tax returns Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Free state and federal tax returns Be sure to enter “ST” on the dotted line to the left of the entry space 8. Free state and federal tax returns $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Free state and federal tax returns    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Free state and federal tax returns Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Free state and federal tax returns If married filing separately, do not include your spouse's income. Free state and federal tax returns Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Free state and federal tax returns Tax-exempt interest. Free state and federal tax returns Veterans' benefits. Free state and federal tax returns Nontaxable combat pay. Free state and federal tax returns Workers' compensation. Free state and federal tax returns Nontaxable part of social security and railroad retirement benefits. Free state and federal tax returns Nontaxable part of IRA, pension, or annuity distributions. Free state and federal tax returns Do not include rollovers. Free state and federal tax returns Public assistance payments. Free state and federal tax returns The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Free state and federal tax returns Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Free state and federal tax returns What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Free state and federal tax returns If there is no table for your state, the table amount is considered to be zero. Free state and federal tax returns Multiply the table amount for each state you lived in by a fraction. Free state and federal tax returns The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Free state and federal tax returns Enter the total of the prorated table amounts for each state on line 1. Free state and federal tax returns However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Free state and federal tax returns Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Free state and federal tax returns Example. Free state and federal tax returns You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Free state and federal tax returns The table amount for State A is $500. Free state and federal tax returns The table amount for State B is $400. Free state and federal tax returns You would figure your state general sales tax as follows. Free state and federal tax returns State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Free state and federal tax returns Otherwise, complete a separate worksheet for State A and State B. Free state and federal tax returns Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Free state and federal tax returns Line 2. Free state and federal tax returns   If you checked the “No” box, enter -0- on line 2, and go to line 3. Free state and federal tax returns If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Free state and federal tax returns Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Free state and federal tax returns See the line 1 instructions on this page to figure your 2006 income. Free state and federal tax returns The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Free state and federal tax returns Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Free state and federal tax returns What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Free state and federal tax returns If there is no table for your locality, the table amount is considered to be zero. Free state and federal tax returns Multiply the table amount for each locality you lived in by a fraction. Free state and federal tax returns The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Free state and federal tax returns If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Free state and federal tax returns Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Free state and federal tax returns Example. Free state and federal tax returns You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Free state and federal tax returns The table amount for Locality 1 is $100. Free state and federal tax returns The table amount for Locality 2 is $150. Free state and federal tax returns You would figure the amount to enter on line 2 as follows. Free state and federal tax returns Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Free state and federal tax returns Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Free state and federal tax returns   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Free state and federal tax returns 25%. Free state and federal tax returns Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Free state and federal tax returns 25%. Free state and federal tax returns   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Free state and federal tax returns 5%. Free state and federal tax returns Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Free state and federal tax returns 5%. Free state and federal tax returns   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Free state and federal tax returns 0” on line 3. Free state and federal tax returns Your local general sales tax rate of 4. Free state and federal tax returns 0% includes the additional 1. Free state and federal tax returns 0% Arkansas state sales tax rate for Texarkana and the 1. Free state and federal tax returns 5% sales tax rate for Miller County. Free state and federal tax returns What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Free state and federal tax returns Multiply each tax rate for the period it was in effect by a fraction. Free state and federal tax returns The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Free state and federal tax returns Enter the total of the prorated tax rates on line 3. Free state and federal tax returns Example. Free state and federal tax returns Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Free state and federal tax returns The rate increased to 1. Free state and federal tax returns 75% for the period from October 1 through December 31, 2006 (92 days). Free state and federal tax returns You would enter “1. Free state and federal tax returns 189” on line 3, figured as follows. Free state and federal tax returns January 1 - September 30: 1. Free state and federal tax returns 00 x 273/365 = 0. Free state and federal tax returns 748   October 1 - December 31: 1. Free state and federal tax returns 75 x 92/365 = 0. Free state and federal tax returns 441   Total = 1. Free state and federal tax returns 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Free state and federal tax returns Each locality did not have the same local general sales tax rate. Free state and federal tax returns You lived in Texarkana, AR, or Los Angeles County, CA. Free state and federal tax returns   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Free state and federal tax returns The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Free state and federal tax returns Example. Free state and federal tax returns You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Free state and federal tax returns The local general sales tax rate for Locality 1 is 1%. Free state and federal tax returns The rate for Locality 2 is 1. Free state and federal tax returns 75%. Free state and federal tax returns You would enter “0. Free state and federal tax returns 666” on line 3 for the Locality 1 worksheet and “0. Free state and federal tax returns 585” for the Locality 2 worksheet, figured as follows. Free state and federal tax returns Locality 1: 1. Free state and federal tax returns 00 x 243/365 = 0. Free state and federal tax returns 666   Locality 2: 1. Free state and federal tax returns 75 x 122/365 = 0. Free state and federal tax returns 585   Line 6. Free state and federal tax returns   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Free state and federal tax returns If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Free state and federal tax returns Line 7. Free state and federal tax returns    Enter on line 7 any state and local general sales taxes paid on the following specified items. Free state and federal tax returns If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Free state and federal tax returns A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Free state and federal tax returns Also include any state and local general sales taxes paid for a leased motor vehicle. Free state and federal tax returns If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Free state and federal tax returns An aircraft or boat, if the tax rate was the same as the general sales tax rate. Free state and federal tax returns A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Free state and federal tax returns Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Free state and federal tax returns You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Free state and federal tax returns Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Free state and federal tax returns The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Free state and federal tax returns In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Free state and federal tax returns   Do not include sales taxes paid on items used in your trade or business. Free state and federal tax returns If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Free state and federal tax returns Prev  Up  Next   Home   More Online Publications
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Help for Victims of Ponzi Investment Schemes

 

The IRS provides two items of guidance to help taxpayers who are victims of losses from Ponzi-type investment schemes.

  • Revenue Ruling 2009-9 provides guidance on determining the amount and timing of losses from these schemes, which is difficult and dependent on the prospect of recovering the lost money (which may not become known for several years).

  • Revenue Procedure 2009-20 simplifies compliance for taxpayers by providing a safe-harbor means of determining the year in which the loss is deemed to occur and a simplified means of computing the amount of the loss.  

For an overview of this guidance, see IRS Commissioner Doug Shulman's March 17, 2009, testimony before the Senate Finance Committee on tax issues related to Ponzi schemes.

Questions and Answers

  • FAQs Related to Ponzi Scenarios for Clawback Treatment

  • Do you have questions on what to do if you've invested in a Ponzi scheme? If so, these questions and answers may help.

  • Do you have questions on what to do if you took a tax loss due to a Ponzi scheme investment but later recovered some of your investment? If so, these questions and answers on the tax treatment of distributions received from a trustee/receiver may help. A trustee or receiver may use this information to respond to questions from investors and may include a copy of these questions and answers with any distributions sent to investors.
Page Last Reviewed or Updated: 14-Mar-2014

The Free State And Federal Tax Returns

Free state and federal tax returns Index A Acknowledgment, Acknowledgment. Free state and federal tax returns Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. Free state and federal tax returns B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. Free state and federal tax returns C Canadian charity, Canadian charities. Free state and federal tax returns Capital gain property, Capital Gain Property Car expenses, Car expenses. Free state and federal tax returns , Car expenses. Free state and federal tax returns Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. Free state and federal tax returns Church deacon, Church deacon. Free state and federal tax returns Clothing Fair market value of, Used clothing. Free state and federal tax returns Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. Free state and federal tax returns D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). Free state and federal tax returns Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. Free state and federal tax returns F Farmer, Qualified farmer or rancher. Free state and federal tax returns Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. Free state and federal tax returns Israeli, Israeli charities. Free state and federal tax returns Mexican, Mexican charities. Free state and federal tax returns Form 8282, Form 8282. Free state and federal tax returns 8283, Total deduction over $500. Free state and federal tax returns Foster parents, Foster parents. Free state and federal tax returns Free tax services, Free help with your tax return. Free state and federal tax returns Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. Free state and federal tax returns Household items Fair market value of, Household items. Free state and federal tax returns How to report, How To Report Noncash contributions, Reporting expenses for student living with you. Free state and federal tax returns I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. Free state and federal tax returns L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. Free state and federal tax returns Mexican charity, Mexican charities. Free state and federal tax returns Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. Free state and federal tax returns N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. Free state and federal tax returns Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. Free state and federal tax returns Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. Free state and federal tax returns , Payroll deductions. Free state and federal tax returns Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. Free state and federal tax returns , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. Free state and federal tax returns Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. Free state and federal tax returns Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. Free state and federal tax returns Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. Free state and federal tax returns Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. Free state and federal tax returns Exchange program, Mutual exchange program. Free state and federal tax returns Living with you, Student living with you. Free state and federal tax returns Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. Free state and federal tax returns T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. Free state and federal tax returns Travel expenses, Travel. Free state and federal tax returns Travel expenses for charitable services, Deductible travel expenses. Free state and federal tax returns Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. Free state and federal tax returns Uniforms, Uniforms. Free state and federal tax returns Unrelated use, Unrelated use. Free state and federal tax returns V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev  Up     Home   More Online Publications